Income Tax Archives

If shareholder has substantial interest in the HUF, the payment made to the HUF will be deemed dividend under Section 2(22) of the Income Tax Act, 1961

Supreme Court: Explaining the term ‘dividend’ under Section 2(22)(e) of the Income Tax Act, 1961, the Court said that the said provision

Supreme Court: Deciding the question as to whether a former ‘ruler’ is entitled to get full benefit of the exemption granted to

Supreme Court: Deciding the question that whether the Deputy Director of Income Tax was competent to make complaint regarding commission of offence

Supreme Court: In a case where the assessment order for actor Amitabh Bachchan’s income in the year 2001-2002 was in question, the

Madras High Court: In the present case where questions were raised on the constitutionality of Section 94A(1) of the Income Tax Act,

Himachal Pradesh High Court– While deciding an appeal, where the Court was asked to determine three substantial questions as to whether the

Allahabad High Court: While deciding a case relating to Section 11BB of the Income Tax Act, 1961 which deals with interest on